8-K

 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): December 19, 2007

Air Products and Chemicals, Inc.
__________________________________________
(Exact name of registrant as specified in its charter)

Delaware	1-4534	23-1274455
_____________________ (State or other jurisdiction	_____________ (Commission	______________ (I.R.S. Employer
of incorporation)	File Number)	Identification No.)
7201 Hamilton Boulevard, Allentown, Pennsylvania		18195-1501
_________________________________ (Address of principal executive offices)		___________ (Zip Code)

Registrant’s telephone number, including area code: 610 481-4911

Not Applicable
______________________________________________
Former name or former address, if changed since last report

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 7.01 Regulation FD Disclosure.

On December 19, 2007, the company published the Quarter-to-Date Sales Update, including consolidated sales and product volumes for October and November 2007 on its website at http://www.airproducts.com/Invest/financialnews/current.htm. A copy is attached as Exhibit 99.1 to this Form 8-K. The Quarter-to-Date Sales Update is being furnished; it is not deemed to be filed.

Item 9.01 Financial Statements and Exhibits.

(c) Exhibits
99.1 Quarter-to-Date Sales Update dated December 19, 2007.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Air Products and Chemicals, Inc.
December 20, 2007	By:	Paul E. Huck
		Name: Paul E. Huck
		Title: Senior Vice President and Chief Financial Officer

Exhibit Index

Exhibit No.	Description
99.1	Current Business Information dated December 19, 2007.

EX-99.1

Exhibit 99.1

Quarter-to-Date
Sales Update

December 19, 2007

	October &
% Change vs. Prior Year	November 2007			Commentary
Consolidated Sales		12	%	Underlying growth continues across most segments. Lower Equipment & Energy and Chemical segment sales reduced overall underlying growth by 3%. Currency +5%, acquisitions +2% and natural gas pass-thru +2%.
Merchant Gases		21	%	Sales increased on strong demand in Asia and improved pricing across all regions. Argon and helium availability constrained volume growth. Currency +7%, acquisitions +7%.
Tonnage Gases		24	%	Sales increased due to higher loading and new plants. Currency +4%, acquisitions +2%, and higher natural gas pricing +8%.
Electronics and Performance Materials		7	%	Sales growth moderated due to lower equipment sales and product rationalization efforts in Electronics. Underlying Electronics growth was strong on continued high industry utilizations. Performance Materials sales remained strong due to solid industry growth and the impact of pricing actions.  Currency +3%.
Healthcare		12	%	Sales increased due to underlying strength in our European homecare business and currency +7%.

Note: We are providing this information at the request of financial analysts and investors who have indicated that it would assist them in understanding recent business trends at Air Products. This information is based on current estimates and data that we believe in our judgment to be reliable. Please keep in mind that sales are not the only factors that determine future financial performance. Many other factors including raw material, energy, distribution and overhead costs and other price changes also influence results.